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Notes:
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VALUE ADDED TAX – insurance for self-storage customers - whether supplies of insurance or of insurance intermediary services within Items 1 or 4 Group 2 Schedule 9 Value Added Tax Act 1994 – CJEU decision in Card Protection Plan considered – whether assessment dated 30 October 2015 was out of time – whether within the scope of Article 3(a) and/or (c) VAT (Input Tax)(Specified Supplies) Order 1999/3121- whether supplies made to the person who belongs outside the member states –– appeal dismissed in principle - |
